× Course by Subject Webinars Self-Study eBooks Certificates Compliance Manager Subscriptions Firm CPE Blog CCHCPELink.com

Mergers & Acquisitions (Currently Unavailable)

Author: Steven Bragg

CPE Credit:  15 hours for CPAs

Mergers & Acquisitions describes all of the steps in the acquisition process, with an emphasis on strategy, valuation, due diligence, integration, and acquisition accounting.

Designed For
Mergers & Acquisitions is designed for both professionals and students. Professionals can use it as a reference tool for engaging in acquisition transactions, while it provides students with an overview of the entire process. To further assist the student, every chapter is followed by a set of review questions and answers. Given its complete coverage of the mergers and acquisitions topic, Mergers & Acquisitions may earn a permanent place on your book shelf.

Topics Covered

  • Acquisition Strategy
  • The Acquisition Process
  • Regulatory Approval
  • Exit Planning
  • The Data Room
  • Valuation of the Target
  • Hostile Takeover Tactics
  • Due Diligence
  • Payment Structure of the Acquisition
  • Legal Structure of the Acquisition
  • Acquisition Documents
  • Acquisition Integration
  • Accounting for Acquisitions
  • Acquisition Personnel
  • Reverse Mergers

Learning Objectives

  • Discuss the types of acquisition strategies that companies engage in.
  • Discuss the acquisition process flow as it is conducted by the acquirer and the seller.
  • Explain the mechanics of data rooms and why they are used.
  • Explain the different types of acquisition valuation methods.
  • Discuss the techniques available for acquiring a target business with a hostile takeover, and the defenses that may be raised against it.
  • Discuss the areas in which due diligence should be conducted on a target company, and the specific tasks to be completed.
  • Explain the advantages and disadvantages of paying for an acquisition with stock, debt, or cash.
  • Discuss the legal structures used in an acquisition, and why they are used.
  • Explain the contents and uses of the letter of intent, term sheet, purchase agreement, and closing memorandum.
  • Describe the steps required to integrate an acquired business into the operations of an acquirer.
  • Discuss the accounting required for an acquisition under both Generally Accepted Accounting Principles and International Financial Reporting Standards.
  • Explain the responsibilities of the various acquisition specialists.
  • Describe the merits and shortfalls of reverse mergers, and how a reverse merger transaction works.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (15 hours)

Program Prerequisites
none

Advance Preparation
none

">
 Chat — Books Support